KOCHIYAMA Takuma 河内山拓磨

… Alternative Names

Kochiyama Takuma 河内山拓磨

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Researcher Number	70733301
Other IDs
Affiliation (Current)	2025: 早稲田大学, 商学学術院, 准教授
Affiliation (based on the past Project Information) *help	2018 – 2024: 一橋大学, 大学院経営管理研究科, 准教授 2018: 一橋大学, 大学院経営管理研究科, 講師 2017: 一橋大学, 大学院商学研究科, 講師 2014 – 2016: 亜細亜大学, 経営学部, 講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 財務制限条項 / コーポレートガバナンス / 債務契約 / 会社法 / 会計学 / 関係性融資 / 財務報告 / 融資契約 / 会計政策 / 取締役会構成 … More / 経営者交代 / 取締役会 / 財務政策 / 経営者予想 / 経営者能力 / 利益の質 / 負債契約 / コーポレート・ガバナンス / ファイナンス / ディスクロージャー / メインバンク / 財務会計 / 比較法 … More Except Principal Investigator 企業価値創造 / コーポレート・ガバナンス / コーポレートガバナンス / 非財務情報 / ディスクロージャー / 統合報告 / 応用制度設計 / 持続的発展・サステナビリティ / 新しい資本主義 / 付加価値の適正分配 / 成熟経済社会 / ESG / 会計・監査制度 / 会計・監査実態調査 / 会計・監査制度比較 / 監査基準のコンバージェンス / 会計基準のコンバージェンス / ASEAN諸国の会計・監査 / 将来情報 / 適時情報 / 定性情報 / 企業価値 / 一体開示 / 自発的開示 / 対話・エンゲージメント / 伊藤レポート2.0 / ＩＲ / 価値協創ガイダンス Less

Institutinal Mechanism Design for Fair Distribution of Value-Added under Mature Economy
- Principal Investigator
  
  鈴木智英
- Project Period (FY)
  2024 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
Empirical research on bank lenders' use of accounting informationPrincipal Investigator
- Principal Investigator
  
  河内山拓磨
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
Managerial Ability in Japanese FirmsPrincipal Investigator
- Principal Investigator
  
  KOCHIYAMA Takuma
- Project Period (FY)
  2019 – 2022
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
The importance of non-financial information in the Japanese markets
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
An Empirical Research on Accounting-Based Financial Covenants in Japanese Debt ContractsPrincipal Investigator
- Principal Investigator
  
  Kochiyama Takuma
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
  Asia University
A Comparative Study on Accounting and Auditing Issues in ASEAN countries
- Principal Investigator
  
  Mandai Katsunobu
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Redesigning corporate disclosure system in Japan
- Principal Investigator
  
  Ito Kunio
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Research on Changes in Legal Dividend Restriction and its ConsequencesPrincipal Investigator
- Principal Investigator
  
  Kochiyama Takuma
- Project Period (FY)
  2014 – 2015
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Asia University

All 2024 2023 2022 2021 2019 2018 2017 2016 2015 2014

All Journal Article Presentation Book

[Book] 財務制限条項の実態・影響・役割2018
- Author(s)
  中村亮介，河内山拓磨
- Total Pages
  320
- Publisher
  中央経済社
- ISBN
  9784502250910
- Data Source
  KAKENHI-PROJECT-16K17213
[Book] 財務制限条項の実態・影響・役割2018
- Author(s)
  中村亮介、河内山拓磨
- Total Pages
  320
- Publisher
  中央経済社
- ISBN
  9784502250910
- Data Source
  KAKENHI-PROJECT-16H03677
[Journal Article] 融資契約における会計情報の相対的重要性と私的情報2024
- Author(s)
  中村亮介・河内山拓磨
- Journal Title
  
  會計
  
  Volume: 205 (3) Pages: 95-108
- Data Source
  KAKENHI-PROJECT-23K01665
[Journal Article] Institutional shareholder services' proxy voting guidelines and ROE management2023
- Author(s)
  Ishida Souhei、Kochiyama Takuma
- Journal Title
  
  European Financial Management
  
  Volume: - Issue: 1 Pages: 375-402
- DOI
  10.1111/eufm.12418
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13848, KAKENHI-PROJECT-23K20636
[Journal Article] Unnatural selection of outside directors: Consequences of Japanese corporate governance reforms2022
- Author(s)
  Ishida Souhei、Kochiyama Takuma
- Journal Title
  
  European Financial Management
  
  Volume: － Issue: 2 Pages: 487-516
- DOI
  10.1111/eufm.12361
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13848, KAKENHI-PROJECT-23K20636
[Journal Article] Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings2021
- Author(s)
  Chang Hsihui、Ishida Souhei、Kochiyama Takuma
- Journal Title
  
  Journal of Accounting, Auditing & Finance
  
  Volume: － Issue: 1 Pages: 304-331
- DOI
  10.1177/0148558x211063247
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13848, KAKENHI-PROJECT-23K20636
[Journal Article] Are more able managers good future tellers? Learning from Japan2021
- Author(s)
  Ishida Souhei, Kochiyama Takuma, Shuto Akinobu
- Journal Title
  
  Journal of Accounting and Public Policy
  
  Volume: － Issue: 4 Pages: 106815-106815
- DOI
  10.1016/j.jaccpubpol.2020.106815
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13848, KAKENHI-PROJECT-23K20636
[Journal Article] 取締役選任に関する株主行動の実態と影響2021
- Author(s)
  河内山拓磨、岩田聖徳
- Journal Title
  
  會計
  
  Volume: 199(6) Pages: 71-85
- NAID
  40022572084
- Data Source
  KAKENHI-PROJECT-19K13848
[Journal Article] <b>Evaluation of Managerial Ability in the Japanese Setting</b>2018
- Author(s)
  Chang Hsihui, Ishida Souhei, Kochiyama Takuma
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: 8 Issue: 1 Pages: 1-22
- DOI
  10.11640/tjar.8.2018.01
- NAID
  130007583564
- ISSN
  2185-4785, 2185-4793
- Year and Date
  2018-12-31
- Language
  English
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K12890, KAKENHI-PROJECT-16H03677, KAKENHI-PROJECT-18H00911
[Journal Article] 財務制限条項への抵触が企業の負債コストに及ぼす影響2017
- Author(s)
  河内山拓磨、中村亮介
- Journal Title
  
  経営財務研究
  
  Volume: 37 Pages: 2-27
- NAID
  40021447084
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16H03677
[Journal Article] 財務制限条項と利益調整行動－負債契約仮説の再検討2017
- Author(s)
  河内山拓磨，中村亮介
- Journal Title
  
  會計
  
  Volume: 第192巻第3号 Pages: 80-94
- NAID
  40021292488
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] Impact of Fair Value Measurement on Corporate Investment: Other Comprehensive Income2017
- Author(s)
  Tomohiro Suzuki, Takuma Kochiyama
- Journal Title
  
  Hitotsubashi Journal of Commerce and Management
  
  Volume: 第51巻第1号 Pages: 17-37
- NAID
  120006358882
- Open Access
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] 財務制限条項への抵触が企業の負債コストに及ぼす影響2017
- Author(s)
  河内山拓磨，中村亮介
- Journal Title
  
  経営財務研究
  
  Volume: 第37巻第1・2号 Pages: 2-27
- NAID
  40021447084
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析2017
- Author(s)
  伊藤邦雄，加賀谷哲之，鈴木智大，河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 第65巻第3号 Pages: 76-93
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] 財務制限条項と利益調整行動―負債契約仮説の再検討2017
- Author(s)
  河内山拓磨・中村亮介
- Journal Title
  
  會計
  
  Volume: 192 Pages: 80-94
- NAID
  40021292488
- Data Source
  KAKENHI-PROJECT-16H03677
[Journal Article] 財務制限条項への抵触が企業の負債コストに及ぼす影響2017
- Author(s)
  河内山拓磨,中村亮介
- Journal Title
  
  経営財務研究
  
  Volume: 37（１・2） Pages: 2-27
- NAID
  40021447084
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析2017
- Author(s)
  伊藤邦雄,加賀谷哲之,鈴木智大,河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 65（３） Pages: 76-92
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] 財務制限条項への抵触の公表に対する株式市場の反応2016
- Author(s)
  中村亮介，河内山拓磨
- Journal Title
  
  會計
  
  Volume: 190巻2号 Pages: 111-125
- NAID
  40020887888
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] ビジネス・ケース(No.131)雪国まいたけ : 同族企業におけるガバナンスと課題2016
- Author(s)
  鈴木智大・河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 64(2) Pages: 160-175
- NAID
  40020961508
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] 国際会計基準の導入と分配規制の改革－イギリスとオーストラリアを事例として－2016
- Author(s)
  河内山拓磨
- Journal Title
  
  亜細亜大学経営論集
  
  Volume: 第51巻第1・2号 Pages: 49-67
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-26885078
[Journal Article] 財務制限条項への抵触の公表に対する株式市場の反応2016
- Author(s)
  中村亮介・河内山拓磨
- Journal Title
  
  會計
  
  Volume: 190(2) Pages: 237-251
- NAID
  40020887888
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] ビジネスケース　雪国まいたけ～同族企業におけるガバナンスと課題～2016
- Author(s)
  鈴木智大，河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 64巻2号 Pages: 160-175
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] 財務制限条項への抵触が企業の投資行動に及ぼす影響2016
- Author(s)
  河内山拓磨，中村亮介
- Journal Title
  
  インベスター・リレーションズ
  
  Volume: 10巻 Pages: 33-52
- NAID
  40021019475
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-16K17213
[Journal Article] その他資本剰余金を原資とする配当の決定要因に関する実証分析2015
- Author(s)
  河内山拓磨
- Journal Title
  
  會計
  
  Volume: 第187巻第5号 Pages: 104-118
- NAID
  40020435084
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26885078
[Journal Article] 日米比較からみる財務制限条項の現状と課題2015
- Author(s)
  中村亮介、河内山拓磨
- Journal Title
  
  企業会計
  
  Volume: Vol.67 No.6 Pages: 61-67
- NAID
  40020439461
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26885078
[Presentation] The Impact of Bank Shareholding on Investment Efficiency: Evidence from Japan2023
- Author(s)
  青木康晴・河内山拓磨
- Organizer
  日本経営財務研究学会第47回全国大会
- Data Source
  KAKENHI-PROJECT-23K01665
[Presentation] ISS's proxy voting guidelines and ROE management2022
- Author(s)
  Souhei Ishida、Takuma Kochiyama
- Organizer
  JFA-PBFJ Special Issue Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13848
[Presentation] コーポレートガバナンス改革に伴う社外取締役の登用と帰結2019
- Author(s)
  河内山拓磨・石田惣平・甚内俊人
- Organizer
  日本経営財務研究学会第43回全国大会
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] 議決権行使助言基準とROEマネジメント2019
- Author(s)
  甚内俊人・石田惣平・河内山拓磨
- Organizer
  日本会計研究学会第78回全国大会
- Data Source
  KAKENHI-PROJECT-19K13848
[Presentation] 議決権行使助言基準とROEマネジメント2019
- Author(s)
  河内山拓磨・石田惣平・甚内俊人
- Organizer
  日本会計研究学会第78回全国大会
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] Managerial Ability and Information Content of Dividend Policy2019
- Author(s)
  Takuma Kochiyama, and Souhei Ishida
- Organizer
  The 42nd European Accounting Association Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] コーポレートガバナンス改革に伴う社外取締役の登用と帰結2019
- Author(s)
  河内山拓磨・石田惣平・甚内俊人
- Organizer
  日本経営財務研究学会第43回全国大会
- Data Source
  KAKENHI-PROJECT-19K13848
[Presentation] Managerial Ability and Information Content of Dividend Policy2019
- Author(s)
  Takuma Kochiyama, and Souhei Ishida
- Organizer
  The 17th International Conference on DEA
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13848
[Presentation] Managerial Ability and Information Content of Dividend Policy2019
- Author(s)
  Hsihui Chang, Souhei Ishida, and Takuma Kochiyama
- Organizer
  The 42nd European Accounting Association Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K13848
[Presentation] Managerial Ability and Information Content of Dividend Policy2019
- Author(s)
  Takuma Kochiyama, and Souhei Ishida
- Organizer
  The 17th International Conference on DEA
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] 経営者能力と財務的意思決定2018
- Author(s)
  河内山拓磨・石田惣平
- Organizer
  日本IR学会第16回年次大会
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] 財務制限条項への抵触と負債コストに関する実証分析2016
- Author(s)
  中村亮介，河内山拓磨
- Organizer
  日本会計研究学会第75回全国大会
- Place of Presentation
  静岡コンベンションアーツセンター
- Year and Date
  2016-09-13
- Data Source
  KAKENHI-PROJECT-16K17213
[Presentation] Discretion in the Deferred Tax Valuation Allowance and Firms' Dividend Policy: Evidence from Japan2016
- Author(s)
  Takuma Kochiyama, Koreyoshi Seki
- Organizer
  Asia-Pacific Conference on International Accounting Issues 28th Conference
- Place of Presentation
  Hawaii, The United States
- Year and Date
  2016-11-08
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K17213
[Presentation] Role, Structure, and Determinants of Debt Covenants: Evidence from Japan2015
- Author(s)
  Takuma Kochiyama
- Organizer
  European Accounting Association 38th Annual Congress
- Place of Presentation
  Glasgow, Scotland
- Year and Date
  2015-04-28
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26885078
[Presentation] 財務制限条項への抵触が企業の投資行動に及ぼす影響2015
- Author(s)
  河内山拓磨
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学（兵庫県，神戸市）
- Year and Date
  2015-04-09
- Data Source
  KAKENHI-PROJECT-26885078
[Presentation] Role, Structure, and Determinants of Debt Covenants: Evidence from Japan2014
- Author(s)
  Takuma Kochiyama
- Organizer
  15th Annual Congress of the Asian Academic Accounting Association
- Place of Presentation
  Bangalore, India
- Year and Date
  2014-10-16
- Data Source
  KAKENHI-PROJECT-26885078

1. 加賀谷哲之 (80323913)

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# of Collaborated Products: 1 results
2. 金鉉玉 (40547270)

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3. 円谷昭一 (90432054)

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4. Ito Kunio (60134889)

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5. 中條祐介 (40244503)

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12. Mandai Katsunobu (80209709)

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KOCHIYAMA Takuma 河内山 拓磨

Kochiyama Takuma 河内山 拓磨

Research Projects

Research Products

Co-Researchers

Institutinal Mechanism Design for Fair Distribution of Value-Added under Mature Economy

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical research on bank lenders' use of accounting informationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Managerial Ability in Japanese FirmsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The importance of non-financial information in the Japanese markets

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An Empirical Research on Accounting-Based Financial Covenants in Japanese Debt ContractsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comparative Study on Accounting and Auditing Issues in ASEAN countries

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Redesigning corporate disclosure system in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research on Changes in Legal Dividend Restriction and its ConsequencesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 財務制限条項の実態・影響・役割2018

Author(s)

Total Pages

Publisher

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[Book] 財務制限条項の実態・影響・役割2018

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[Journal Article] Institutional shareholder services' proxy voting guidelines and ROE management2023

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[Journal Article] Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings2021

KOCHIYAMA Takuma 河内山拓磨

Kochiyama Takuma 河内山拓磨